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MENGEMBANGKAN CRITICAL THINKING SKILLS DALAM PEMBELAJARAN KOMPUTER AKUNTANSI DI PERGURUAN TINGGI Muchsini, Binti
Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015: Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan
Publisher : Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan

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ABSTRAKÂ Pendidikan tinggi merupakan lembaga yang diharapkan dapat menghasilkan tenaga ahli yang mempunyai kemampuan penguasaan iptek sehingga dapat menerapkan atau mengembangkan iptek. Salah satu Iptek yang harus dikuasai mahasiswa Pendidikan Akuntansi adalah aplikasi akuntansi dengan Microsoft Excel dikenal dengan nama komputer akuntansi. Artikel ini ditulis karena ada beberapa alasan, yaitu 1) tuntutan dalam meningkatkan kualitas pembelajaran terutama mata kuliah komputer akuntansi, 2) tingginya daya saing lulusan pendidikan tinggi dalam memperoleh pekerjaan. HalÂ tersebut dapatÂ dicapaiÂ apabila pendidik mampuÂ melakukanÂ refleksiÂ dalam pembelajaranya dan selalu melakukan perubahan yang lebih baik agarÂ pembelajaranÂ lebihÂ aktifÂ danÂ mengembangkanÂ kemampuanÂ berpikir mahasiswa. Tuntutan penerapan atau pengembangan iptek menjadi pemicu bagi pendidik untuk mendesain pembelajaran komputer akuntansi yang mampu mengembangkan kemampuan berpikir kritis (critical thinking skills) sehingga dapat memecahkan masalah-masalah yang muncul. Salah satu model pembelajaran yang mengarah kepada kemampuan siswa berpikir secaraÂ kritis,Â rasional, dan kreatif dalam menanggapi isu global adalah dengan pendekatan pembelajaran berbasis masalah.Â Â ABSTRACTÂ The Higher education is expected to get the result master that have mastery of iptek so gets to apply or develops iptek. One of Iptek what does have henpecked students of Accounting EducationÂ is accounting application with Microsoft excal is known by the name of accounting computer. This aericle was written because there are two reasons for this 1) The requirement to improve the quality of learning mainly sccounting computer, 2) the high competitiveness of graduate of higher education to enter the world of work. This is reached if teacher can changing the better so can be active learning and develop studentâs thinking skill. The demands of iptekâs implementation or development as trigger for educator to design accounting computer learning that can develop critical thinking skill so get to solve emerging problem. One of model of learning which develop critical thinking skill, rational, and creative in facing global issue is the approach of problem based learning.Â Kata kunci: aplikasi akuntansi, pembelajaran berbasis masalah.

MODEL PEMBELAJARAN ARTIKULASI DENGAN MEDIA ANIMASI POWTOON UNTUK MENINGKATKAN PRESTASI BELAJAR MATA PELAJARAN AKUNTANSI KEUANGAN Julianingrum, Ika Rahma; Muchsini, Binti; Adi, Wahyu
Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015: Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan
Publisher : Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan

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ABSTRAKTujuan penelitian ini adalah untuk mengetahui apakah penerapan model pembelajaran artikulasi dengan media animasi powtoon dapat meningkatkan prestasi belajar mata pelajaran akuntansi keuangan. Penelitian ini merupakan penelitian tindakan kelas (PTK). Teknik pengumpulan data adalah dengan tes, observasi dan dokumentasi. Analisis data menggunakan teknik analisis kuantitatif dan analisis kualitatif. Hasil penelitian pada pratindakan prestasi belajar aspek afektif 43,75%, aspek kognitif 25% dan aspek psikomotor 50%. Pada siklus I prestasi belajar aspek afektif 56,25%, aspek kognitif 56,25% dan aspek psikomotor 62,5%. Kemudian pada siklus II prestasi belajar aspek afektif 84,38%, aspek kognitif 87,5% dan aspek psikomotor 100%. Penelitian ini menyimpulkan bahwa penerapan model pembelajaran artikulasi dengan media animasi powtoon dapat meningkatkan prestasi belajar mata pelajaran akuntansi keuangan.Â Â ABSTRACTÂ The objective of the research is to investigate whether the application of the articulation learning model with Powtoon animation media can improve the learning achievement in the Financial Accounting. This research used the class room action research (CAR). The data of research were collected through test, observation, and documentation/archives. They were analyzed by using the quantitative and qualitative analysis. The result of the research shows that in prior to the treatment in Pre-cycle, the studentsâ learning achievement on the affective aspect was 43.75% in the studentsâ learning achievement on the cognitive aspect was 25%, and the studentsâ learning achievement on the psychomotor aspect was 50%. Following the treatment in Cycle I, the studentsâ learning achievement on the affective aspect became 56.25%, the studentsâ learning achievement on the cognitive aspect became 56.25%, and the studentsâ learning achievement on the psychomotor aspect was 62.5%. In addition, in Cycle II, the studentsâ learning achievement on the affective aspect became 84.38%, the studentsâ learning achievement on the cognitive aspect became 87.5%, and the studentsâ learning achievement on the psychomotor aspect became 100%. Thus, the application of the articulation learning model with Powtoon animation media can improve the learning achievement on the Financial Accounting.Â Â Kata kunci: prestasi belajar, model pembelajaran artikulasi dan media animasi powtoonÂ

PROFIL DAN LEARNING OUTCOMES LULUSAN PENDIDIKAN AKUNTANSI SEBAGAI REFERENSI LPTK DALAM MENYIAPKAN GURU AKUNTANSI BERMUTU -, Susilaningsih; -, Siswandari; Sumaryati, Sri; Muchsini, Binti
Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan 2015: Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan
Publisher : Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan

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ABSTRAKÂ Tujuan penelitian ini adalah menetapkan profil dan learning outcome lulusan Program Studi Pendidikan Akuntansi FKIP Universitas Sebelas Maret. Penetapan profil dan learning outcome iniÂ dimaksudkan untuk membantu pemerintah dalam menyiapkan guru akuntansi yang bermutu menurut persepsi mahasiswa, alumni, dosen, pengguna lulusan, Asosiasi Profesi, dan pengambil keputusan. Sumber data penelitian ini adalah 96 orang mahasiswa, 248 orang alumni, 15 orang dosen, 15 orang pengguna lulusan, Asosiasi Profesi Pendidik Akuntansi Indonesia, dan Ketua Program Studi Pendidikan Akuntansi FKIP UNS. Pengumpulan data dilakukanÂ melalui observasi, dokumentasi, dan FGD. Data hasil penelitian dianalisis menggunakan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa (1) Profil Lulusan Program Studi Pendidikan AkuntansiÂ adalah calon guru SMK, SMA dan yang sederajat untuk mata pelajaran akuntansi yang meliputi: pengantar akuntansi dan keuangan, pengantar ekonomi dan bisnis, program pengolah angka/spreadsheet, perbankan, akuntansi perusahaan jasa dan dagang, akuntansi keuangan, komputer akuntansi, akuntansi perusahaan manufaktur, dan administrasi pajak; calon instruktur akuntansi pada program pendidikan non formal; edupreneur pada bidang akuntansi dan keuangan; peneliti muda bidang pendidikan akuntansi dan keuangan; dan asisten akuntan, (2) Learning outcomes yang diharapkan meliputi sikap, pengetahuan,Â keterampilan umum dan khusus, karakter serta transferable â soft skills yang relevan dengan tuntutan masyarakat luasÂ ABSTRACTÂ The objective of this research is to stipulate the profile and learning outcome of the graduates of the Study Program of Accounting Education, the Faculty of Teacher Training and Education, Sebelas Maret University. It is intended to help the Indonesian government to prepare the qualified teacher of Accounting subject matter according to the perceptions of alumni, lecturers, stakeholders, profession associations, and decision makers.The data sources of research were 96 students, 248 alumni, 15 lecturers, 15 stakeholders, Association of Accounting Educator Profession of Indonesia, and Chief of the Study Program of Accounting Education, Sebelas Maret University. The data of research were collected through observation, documentation, and FGD. They were analyzed by using the qualitative approach.The results of research show that (1) the profile of the graduates of the Study Program of Accounting Education includes the prospective teachers of Accounting subject matter for Vocational High Schools and Senior Secondary Schools who major in Introduction to Accounting and Finance, Number Processing/Spreadsheet, Banking, Accounting of Service and Trading Company, Financial Accounting,Â Accounting Computer, Accounting of Manufacturing Company, and Tax Administration; prospective Accounting instructors at non-formal education programs;; edupreneurs in the field of accounting and finance; junior researchers in the field of accounting and finance; and assistant accountants, and (2) the learning outcome expected includes attitude, knowledge, general and special skills, characters, and transferable soft skills which are relevant with the demands of the general public.Â Kata kunci: Profil lulusan, Learning outcomes, transferable â soft skills

Integration of Higher Order Thinking Skills in Assessment Instrument Accounting Computer at Higher Education Muchsini, Binti
Proceeding of International Conference on Teacher Training and Education Vol 1, No 1 (2016): Proceeding of International Conference on Teacher Training and Education
Publisher : Sebelas Maret University

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One of component which shall be noticed in the learning process is assessment. AssessmentÂ canÂ provide constructiveÂ feedback forÂ teachersÂ asÂ wellÂ asÂ students.Â AssessmentÂ resultsÂ canÂ alsoÂ provide motivationÂ forÂ students toÂ achieveÂ better. Even assessment can influence the learning behavior because students tend to direct their learning activities towards the assessment that conducted by teacher. In carrying out the assessment, teacher needs assessment instruments in good test items for testing the abilities of students. The instrument of assessment is a set of questioning for measuring a sample of behavior. The teacher questions have the greatest impact because the level of student thinking directly proportional to the level of questions asked.Â Thus, when planning questions must consider the purpose of each question and then develop the appropriate level and type of question to accomplish the purpose. The objective of this research is to know the feasibility and an effectiveness of integration of higher order thinking skills on instrument of assessment observed from critical thinking skills. This research used the experiment research method. The subjects of research were Accounting Education Department students of higher education. The data of research were collected through essay test which then analyzed using quantitative. The results of this research showed that: 1) The instrument of assessment which integrated with higher order thinking skills is declared feasible to be used, 2) Integration of higher order thinking skills on assessment instrument effective observed from critical thinking skills.

Improving the Quality of Higher Education Institution through Well-Traced Accounting Education Graduates *, Siswandari; *, Susilaningsih; Sumaryati, Sri; Muchsini, Binti
Proceeding of International Conference on Teacher Training and Education Vol 1, No 1 (2016): Proceeding of International Conference on Teacher Training and Education
Publisher : Sebelas Maret University

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The objective of this research is to improve the quality of higher education institution, namely: the Study Program of Accounting Education through well-traced graduates from the view of the alumni of the Study Program of Accounting Education â the Faculty of Teacher Training and Education Sebelas Maret University and their users. The population of this research was all of the alumni. Its samples consisted of 860 alumni of the class of 2000s. The data of research were collected through observation, documentation, and focus group discussion with the users of alumni and APRODIKSI (Association of the Study Programs of Accounting Education). They were then analyzed by using the descriptive statistics. The results of research are as follows: 1) 88% of the alumni are satisfied with the education and learning process management at the Study Program of Accounting Education, Sebelas Maret University. 2) Based on the view of its alumni, the waiting time to get the first job is short; 60% of the graduates get their first job within three months following their graduation; 25% of them get their first job from three months to six months following their graduation, and the rest get their job after six months following their graduation. 3) Only 30% of the graduates have a job which is relevant to their field of study â they become Accounting teachers, or instructors in some related courses and staffs at the Ministry of Education and Culture. Furthermore, 70% of the graduates have varied positions namely: Directors in manufacturing companies, Financial Managers, Marketing Managers, staffs of financial institutions such as banks or leasing companies. Moreover, only 5% of them become entrepreneurs. 4) The first salary that they earn is decent enough, but only 10% of the graduates get the first salary in the amount of more than IDR 3,000,000 and 90% get the first salary in the amount between IDR 1,000,000 â 3,000,000. In addition, from the view of the users of alumni, they feel fairly satisfied with the alumniâs performance, and they expect that the institution will enhance the âflexible attitudesâ of their graduates in facing certain situations which require wise solutions to solve the existing problems.Â Â

PENGEMBANGAN MODUL KOMPUTER AKUNTANSI UNTUK MENINGKATKAN KEMANDIRIAN BELAJAR SISWA DI SMK Isnaini, Farah Kurnia; ., Sudiyanto; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 2, No 3 (2016): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACTThe objectives of this research are: (1) to develop the feasible module to be implemented in the Computerized Accounting learning at State Vocational High School and (2) to investigate the effective-ness of the developed module to improve the studentsâ learning autonomy in the Computerized Account-ing learning at State Vocational High School. This research used the applied research method in an at-tempt to produce a product and tested through an experimental model. It used the development and re-search procedures claimed by Borg and Gall (1983). The validation of the product design was done by a learning material expert, a practitioner, and a learning media expert. The subjects of the product test-ing included 10 students in the preliminary product testing, 30 students in Grade X Accounting 2 and 32 students in Grade Accounting 1 in the main extended-field testing. The data were collected with observa-tion, in-depth interview, questionnaire, and documentation. The data were analyzed by using the de-scriptive analysis and the inferential analysis. The results of the research are as follows: Firstly, the de-veloped module is feasible to be used in the Computerized Accounting learning as indicated by the re-sults of validation by experts and field testing to the students in which the average percentage of valida-tion by the learning material expert and practitioner was 97.00%, and that of validation by the learning media expert was 90.00%. The preliminary product testing resulted in the average percentage of 88.40%. Secondly, the developed module is effective in improving the studentsâ learning autonomy as indicated by the difference of learning autonomy between the class control and the experimental class with the significance value (Sig.) = 0.000 < Î±=0.05. Thus, the developed module is feasible and effective in improving the studentsâ learning autonomy in the Computerized Accounting learning at State Voca-tional High School.Keywords: Module learning material, studentsâ learning autonomy, Computerized Accounting learning.ABSTRAKTujuan penelitian ini adalah: (1) untuk mengembangkan modul yang layak digunakan pada pembelajaran Komputer Akuntansi di SMK dan (2) untuk mengetahui keefektifan modul yang dikem-bangkan dalam meningkatkan kemandirian belajar siswa pada pembelajaran Komputer Akuntansi di SMK. Penelitian ini merupakan penelitian terapan yang bertujuan untuk menghasilkan suatu produk dan diujicobakan dengan model eksperimen. Prosedur penelitian pengembangan mengadaptasi dari Borg and Gall (1983). Validasi desain dilakukan oleh ahli materi, praktisi, dan ahli media. Subjek uji coba terdiri dari 10 siswa dalam uji coba awal, serta 30 siswa kelas X Akuntansi dan 32 siswa kelas X Akuntansi 1 dalam uji coba lapangan. Pengumpulan data dengan catatan observasi dan wawancara, angket, serta dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan an-alisis inferensial. Hasil penelitian menunjukkan Pertama, modul yang dikembangkan dinyatakan layak digunakan pada pembelajaran komputer akuntansi menurut hasil validasi ahli dan uji coba pada siswa dengan rincian hasil validasi materi dan praktisi memeroleh persentase rata-rata 97,00%, hasil validasi media memeroleh persentase rata-rata 90,00%. Hasil uji coba awal memeroleh persentase rata-rata 88,40%. Kedua, modul yang dikembangkan efektif dalam meningkatkan kemandirian belajar siswa dengan ditemukan adanya perbedaan kemandirian belajar siswa antara kelas kontrol dan kelas tindakan dengan nilai Sig.=0,000 < Î±=0,05. Simpulan penelitian ini adalah pengembangan modul layak dan efek-tif dalam meningkatkan kemandirian belajar siswa pada pembelajaran Komputer Akuntansi di SMK.Kata kunci: modul, kemandirian belajar siswa, pembelajaran komputer akuntansi.

UPAYA MENINGKATKAN KREATIVITAS DAN HASIL BELAJAR AKUNTANSI MENGGUNAKAN MODEL JOYFUL LEARNING Prawestri, Adhelia Desi; -, Sukirman; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 1, No 1 (2015): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRAKPenelitian ini dilaksanakan karena kreativitas dan hasil belajar akuntansi pada peserta didik SMA Negeri 1 Ngemplak Boyolali relatif rendah. Salah satu penyebabnya karena model pembelajaran konvensional yang digunakan dan juga pergantian kurikulum. Oleh karena itu penelitian ini bertujuan untuk meningkatkan kreativitas dan hasil belajar akuntansi melalui penggunaan model joyful learning pada peserta didik kelas XI IPS 3 di SMA Negeri 1 Ngemplak Boyolali tahun ajaran 2014/2015.Penelitian ini menggunakan pendekatan Penelitian Tindakan Kelas (PTK). Subyek penelitian ini adalah peserta didik kelas XI IPS 3 SMA Negeri 1 Ngemplak Boyolali yang berjumlah 29 peserta didik. Obyek penelitian ini adalah berbagai kegiatan yang terjadi di dalam kelas XI IPS 3 selama berlangsungnya proses pembelajaran. Sumber data yang digunakan dalam penelitian tindakan kelas ini antara lain informan, tempat atau lokasi, peristiwa, dan dokumen atau arsip, serta dokumentasi. Pengumpulan data menggunakan teknik observasi, tes, wawancara, dokumentasi, dan catatan lapangan. Teknik untuk menguji keabsahan data menggunakan triangulasi data atau sumber. Uji validitas data dengan menggunakan triangulasi sumber dan metode, sedangkan uji validitas tes dengan validitas isi. Analisis data kualitatif dengan menggunakan teknik analisis kritis sedangkan analisis data kuantitatif dengan menggunakan teknik statistik deskriptif komparatif.Berdasarkan penelitian yang telah dilakukan, dapat ditarik kesimpulan bahwa penerapan model joyful learning dapat meningkatkan kreativitas dan hasil belajar akuntansi pada peserta didik kelas XI IPS 3 di SMA Negeri 1 Ngemplak Boyolali tahun ajaran 2014/2015. Peningkatan kreativitas dapat dilihat dari ketercapaian indikator kinerja yaitu 75% (rasa ingin tahu yang mendalam 86,20%, daya imajinasi 82,75%, orisinil dalam mengungkapkan gagasan 82,75%, melihat masalah dari berbagai sudut pandang 79,31%, dan sikap berani mengambil risiko 75,86%). Peningkatan hasil belajar kognitif peserta didik dapat dilihat dari ketercapaian indikator kinerja yang ditetapkan sebesar 75% yaitu sebesar 86,2%.Kata kunci : Penelitian Tindakan Kelas, Proses Pembelajaran, Hasil Belajar Kognitif.Â ABSTRACTÂ This research was held because of the creativity and learning achievement of accounting in the students of SMA Negeri 1 of Ngemplak Boyolali was relatively low. One cause of the problem because of the conventional learning models that used and the changing of the curriculum. Therefore the objective of research was to improve creativity and learning achievement of accounting using joyful learning model in the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali in the school year of 2014/2015.This study was a classroom action research (CAR). The subject of research was the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali, consisting of 29 students. The object of research was a variety of activities occurring in the 11th Social Science 3 grade during the learning process. The data sources used in this classroom action research were informant, place or location, event, document or archive, and documentation. The data collection was conducted using observation, test, interview, documentation, and field note. The data validation was carried out using data or source triangulations. Meanwhile the validity test was carried out using content validity. The qualitative data analysis was conducted using critical analytical technique, while quantitative data analysis was carried out using statistic descriptive comparative technique.Considering the result of research, it could be concluded that the application of joyful learning model could improve creativity and learning achievement of accounting in the 11th Social Science 3 graders of SMA Negeri 1 of Ngemplak Boyolali in the school year of 2014/2015. The creativity improvement could be seen from the achievement of performance indicator of 75% (in-depth curiosity of 86.20%, imagining ability of 82.75%, expressing opinion originally of 82.75%, viewing problem from any perspectives of 79.31%, and taking risk bravely of 75.86%). The improvement of studentsâ cognitive learning achievement could be seen from the achievement of performance indicator specified (75%) of 86.2%.Key words: Classroom Action Research, Learning Process, Cognitive Learning Achievement.Â

MODEL PEMBELAJARAN AKUNTANSI MENGGUNAKAN PENDEKATAN LESSON STUDY DI PERGURUAN TINGGI Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 3, No 3 (2017): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACTÂ The objective of this research is to improve quality of learning and the studentâs competence of accounting through sharing idea and experience on lesson study. This research used the qualitatif research method. The data of research were collected through observation, interview and documentation. They were analyzed by using analysis of descriptive qualitative. The result of this research show that through sharing idea and experience of lesson study can be find accounting learning method which capable: (1) improving student for actively ask (2) motivated students for suggests an idea/ respond an idea, (3) improving interactin between lecturer and students (4) improving achievementâ student.Â Keywords : lesson study, sharing idea, experience ABSTRAKÂ Tujuan penelitian ini adalah untuk meningkatkan kualitas pembelajaran akuntansi melalui sharing idea dan experience dalam kegiatan lesson study. Penelitian ini menggunakan metode penelitian kualitatif. Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Sedangkan analisis data menggunakan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa melalui sharing idea dan experience dalam kegiatan lesson study dapat menemukan metode pembelajaran akuntansi yang mampu (1) meningkatkan keaktifan bertanya mahasiswa, (2) mendorong mahasiswa dalam mengemukakan ide/menanggapi ide mahasiswa lain, (3) meningkatkan interaksi antara dosen dan mahasiswa (4) meningkatkan hasil belajar mahasiswaÂ Kata Kunci : lesson study, sharing idea, experienceÂ

KEEFEKTIFAN PENILAIAN AUTENTIK PADA PEMBELAJARAN AKUNTANSI DI SMK NEGERI KOTA SURAKARTA Rahmahwati, Heni; -, Sudiyanto; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 2, No 2 (2016): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRACTThe objective of this research is to investigate: (1) the effectiveness of authentic assessment in Accounting learning at State Vocational Schools of Surakarta in term of context component; (2) the effectiveness of authentic assessment in Accounting learning at State Vocational Schools of Surakarta in term of input component; (3) the effectiveness of authentic assessment in Accounting learning at State Vocational Schools of Surakarta in term of process component; and (4) the effectiveness of authentic assessmentin Accounting learning at State Vocational Schools of Surakarta in term of product component.This research used the evaluative research method of Context, Input, Process, and Product (CIPP) evaluation model with the quantitative descriptive approach. It was held in three schools, namely: State Vocational School 1 of Surakarta, State Vocational School 3 of Surakarta, and State Vocational School 6 of Surakarta. Its population was all of the Accounting subject matter teachers of State Vocational High Schools of Surakarta. The samples of research were determined by using the purposive sampling technique. The data of research were obtained from the teachers in the Accounting learning. The data of research were collected through questionnaire supported with the results of documentation and analyzed by using the descriptive quantitative model of analysis. The results of research show that: (1) the level of the effectiveness of authentic assessment in Accounting learning in term of context component is 2.95, which belongs to fairly effective category; (2) the level of effectiveness of authentic assessment in Accounting learning in term of input component is 3.17, which belongs to fairly effective category; (3) the level of effectiveness of authentic assessment in Accounting learning in term of process component is 3.22, which belongs to fairly effective category; and the level of effectiveness of authentic assessment in Accounting learning in term of product component is 3.20, which belongs to fairly effective category. Overall the level of the effectiveness of authentic assessment in Accounting learning at State Vocational High Schools of Surakarta is 3.14, which belongs to fairly effective category. The result of the measurement is in the range of Scales 1- 4. The context component in the authentic assessment has been in accordance with the need assessment of the learning result evaluation. There are fairly effective supporting aspects as input components for authentic assessment. The implementation of the process component for the authentic assessment has fairly been in accordance with the stipulated procedure. The product component for authentic assessment has fairly been able to describe the studentsâ real competencies.Â Keywords: Effectiveness, Evaluation Model of CIPP Program, Authentic Assessment.Â Â ABSTRAKÂ Â Â Â Â Â Â Â Â Â Â Tujuan penelitian ini adalah (1) untuk mengetahui keefektifan penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta dari segi komponen konteks, (2) untuk mengetahui keefektifan penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta dari segi komponen masukan, (3) untuk mengetahui keefektifan penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta dari segi komponen proses, dan (4) untuk mengetahui keefektifan penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta dari segi komponen hasil. Penelitian ini merupakan penelitian evaluatif model CIPP (Context, Input, Process, Product) dengan pendekatan kuantitatif deskriptif yang dilaksanakan di tiga sekolah, yaitu SMK Negeri 1 Surakarta, SMK Negeri 3 Surakarta, dan SMK Negeri 6 Surakarta.Populasi dalam penelitian ini adalah seluruh guru pada pembelajaran akuntansi di SMK Negeri Kota Surakarta.Teknik pengambilan sampel yang digunakan adalah purposive sampling.Sumber data berasal dari guru pada pembelajaran akuntansi.Pengumpulan data menggunakan angket yang didukung hasil dokumentasi. Teknik analisis data menggunakan deskriptif kuantitatif. Hasil penelitian ini menunjukkan (1) tingkat keefektifan komponen konteks penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta sebesar 2,95 termasuk kategori cukup efektif, (2) tingkat keefektifan komponen masukan penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta sebesar 3,17 termasuk kategori cukup efektif, (3) tingkat keefektifan komponen proses penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta sebesar 3,22 termasuk kategori cukup efektif, (4) tingkat keefektifan komponen hasil penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta sebesar 3,20 termasuk kategori cukup efektif. Tingkat keefektifan penilaian autentik pada pembelajaran akuntansi di SMK Negeri Kota Surakarta secara keseluruhan sebesar 3,14 termasuk kategori cukup efektif. Pengukuran tersebut dalam rentang skala 1 â 4. Komponen konteks pada penilaian autentik sudah cukup sesuai dengan need assessment penilaian hasil belajar. Terdapat aspek-aspek pendukung yang cukup efektif sebagai komponen masukan penilaian autentik. Pelaksanaan komponen proses penilaian autentik sudah cukup sesuai dengan sesuai prosedur yang ditetapkan. Komponen hasil penilaian autentik sudah cukup mampu untuk menggambarkan kompetensi siswa yang sebenarnya.Â Kata Kunci : Keefektifan, Model Evaluasi Program CIPP, Penilaian Autentik.

PENGARUH PENERAPAN MIND MAPS DAN COLLEGE BALL TERHADAP PEMAHAMAN KONSEP AKUNTANSI PESERTA DIDIK -, Wanny; -, Susilaningsih; Muchsini, Binti
Tata Arta : Jurnal Pendidikan Akuntansi Vol 1, No 1 (2015): Jurnal Pendidikan Akuntansi
Publisher : FKIP Universitas Sebelas Maret

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ABSTRAKÂ Permasalahan peserta didik pada rendahnya pemahaman konsep akuntansi disebabkan oleh ketidakcocokan antara penerapan strategi pembelajaran dengan kemampuan dan karakteristik peserta didik. Oleh karena itu diperlukan suatu alternatif strategi pembelajaran yang tepat dan teknik pembelajaran yang sesuai dengan kondisi peserta didik. Untuk menanamkan pemahaman konsep peserta didik melalui pembelajaran yang bermakna dapat ditempuh dengan menerapkan strategi pembelajaran aktif dengan teknik Mind Maps dan College Ball. Tujuan penelitian ini adalah untuk mengetahui perbedaan pengaruh penerapan Mind Maps dan College Ball terhadap pemahaman konsep akuntansi peserta didik SMK Negeri 3 Sukoharjo Tahun Ajaran 2014/2015.Jenis penelitian ini adalah penelitian eksperimen dengan desain True Experimental Randomized Control-Group Pretest-Posttest. Sampel penelitian adalah peserta didik kelas XI Akuntansi A yang berjumlah 36 peserta didik sebagai kelas eksperimen dan kelas XI Akuntansi B yang berjumlah 34 peserta didik sebagai kelas kontrol. Pengumpulan data menggunakan tes berbentuk pilihan ganda. Teknik analisis data menggunakan uji t dua pihak pada taraf signifikansi 0,05/2.Hasil penelitian menunjukkan bahwa terdapat perbedaan pengaruh penerapan Mind Maps dan College Ball terhadap pemahaman konsep akuntansi peserta didik kelas XI SMK Negeri 3 Sukoharjo. Hal tersebut dibuktikan dari hasil uji t diperoleh thitung = 2,702 >ttabel = 1,995 dan Pvalue = 0,009 < 0,05/2 sehingga hipotesis diterima. Teknik Mind Mapsmemengaruhi pola berpikir peserta didik yang kreatif, analitis, logis dan terstruktur sedangkan College Ball memengaruhi pola belajar peserta didik dengan dorongan atau motivasi belajar yang lebih tinggi. Perolehan rata-rata kelas eksperimen lebih tinggi daripada kelas kontrol (86,67>82,45) didukung dengan persentase aspek pemahaman konsep akuntansi menunjukkan bahwa melalui penerapan Mind Maps lebih dapat mengoptimalkan pemahaman konsep akuntansi peserta didik dibandingkan dengan College Ball.Kata kunci: strategi pembelajaran aktif, pola berpikir, pola belajar, motivasi belajarÂ ABSTRACTÂ The studentsâ low conceptual understanding of Accounting is due to the mismatch between the learning strategy application and their abilities and characteristics. Therefore, an appropriate alternative learning strategy and a learning technique that is appropriate with the learnersâ condition are required. To instill the learnersâ conceptual understanding through a meaningful learning can be materialized by applying an active learning strategy through the employment of Mind Maps and College Ball learning techniques. The objective of this research is to investigate the difference of effect between the application of Mind Maps and that of College Ball on the conceptual understanding of Accounting of the students of State Vocational High School 3 of Sukoharjo in Academic Year 2014/2015.This research used the experimental research method with the true experimental randomized control group pretest-posttest design. Its samples were the students as many as 36 in Grade XI Accounting A as the experimental group and those as many as 34 in Grade XI Accounting B as the control group. The data of research were collected through multiple-choice test. They were analyzed by using the two-sample t test at the significance level of 0.05/2.The result of research shows that there is a difference of effect between the application of Mind Maps and that of College Ball on the conceptual understanding of Accounting of the students in Grade XI of State Vocational High School 3 of Sukoharjo as indicated by the value of tcount= 2.702 which is greater than that of ttable = 1.995 and the Pvalue = 0.009 which is smaller than 0.05/2, meaning that the proposed hypothesis is verified. The former technique affects their thinking patterns, which are creative, analytical, analogical, and structured whereas the latter one affects their learning patterns with higher encouragements or motivations. The average score of the experimental class is better than that of the class control (86.67 > 82.45), which is supported by the aspect of conceptual understanding of Accounting. In addition, the application of Mind Maps can optimize the studentsâ conceptual understanding of Accounting than that of College Ball.Keywords: Active learning strategy, thinking patterns, learning patterns, learning motivation.Â

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